You might consider the Resolution Audio CD55. I have the CD50, and feel that it's stupendous in every way. The CD55 upsamples to 700 kHz 24 bits, and drives amplifiers directly with decisive force. My CD50 sounds a lot like analog, has an ease and a weight that is natural and tonally correct. It's extremely transparent yet non-fatigueing...and it doesn't even upsample! My amps are either a Krell KAV-250a, or a Rogue Model 88. I have Magneplanar MMG's, and Paragon Acoustics Radiants.
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